Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 9. Corrections, Cancellations, and Refunds
Chapter 4. Cancellations
Article 5. Cancellation of Taxes on Exempt Property*
5089. Cancellation of taxes if less than $10.00. The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll pursuant to this article is less than twenty dollars ($20) with respect to a given fiscal year, the unpaid taxes, penalties, and costs shall be canceled rather than transferred to the unsecured roll.
History.—Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "twenty dollars ($20) with respect to a given fiscal year" for "ten dollars ($10)" after "less than".
* Article 5 was added by Stats. 1979, Ch. 31, in effect January 1, 1980.